Missouri Revised Statutes
Chapter 52 - County Collectors
Section 52.100 - Discharge of sureties — attachment of collector's goods and chattels.

Effective - 28 Aug 1959
52.100. Discharge of sureties — attachment of collector's goods and chattels. — 1. The sureties on any bond given in pursuance of sections 52.010 to 52.310, or any of them, may, at any time after the execution of the bond, if they have good reason to believe that the collector is about to fail to comply with the conditions thereof, file with the clerk of the county commission a notice, in writing, verified under oath by the person asking to be discharged, setting forth the facts in the case, and asking to be released from any further liability on the bond. The clerk with whom the notice is filed shall notify the collector to give additional security, equal to the security about to be released by the county commission. The notice may be served by the clerk, or by any person appointed by the commission or clerk. If the collector does not appear and give additional security within ten days from the time he is so notified, the county commission may remove him from office.
2. If the sureties on any collector's bond, or any of them, are satisfied that the collector is making improper use of the funds collected by him, or has absconded or is about to abscond from this state, whereby the sureties may become liable to pay any sum of money, the surety may sue out a writ of attachment against the goods and chattels of the collector, in the manner that he would be authorized to do if the collector was personally indebted to the surety; and the money collected on the attachment shall be paid into the state, county, town or city treasury, by the officer collecting it as if paid over by the collector.
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(RSMo 1939 § 11065, A.L. 1959 S.B. 62)
Prior revisions: 1929 § 9894; 1919 § 12886; 1909 § 11443

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title VI - County, Township and Political Subdivision Government

Chapter 52 - County Collectors

Section 52.010 - Election — term — residency — other requirements.

Section 52.015 - Term — expiration.

Section 52.020 - Bonds — deposits of collections.

Section 52.030 - Bond in duplicate — where filed.

Section 52.040 - Bond — duties of director of revenue — penalty for evasion.

Section 52.050 - Failure to give bond — penalty.

Section 52.060 - Bond — lien against real estate.

Section 52.070 - Bond — validity.

Section 52.080 - Bond — examination by commission.

Section 52.090 - Failure to give additional bond — penalty.

Section 52.100 - Discharge of sureties — attachment of collector's goods and chattels.

Section 52.110 - Office, location — exception.

Section 52.120 - Branch office — location (certain third class counties).

Section 52.130 - Branch office — records — deputies (certain third class counties).

Section 52.140 - Branch office — expenses (third class counties).

Section 52.150 - Appointee to fill vacancy — powers and duties — audit of collector's office required, procedure.

Section 52.160 - Expiration of term, resignation or removal — disposition of moneys.

Section 52.170 - Payment of moneys to director of revenue.

Section 52.180 - Disposition and audit of tax books in case of vacancy.

Section 52.185 - Adequate bookkeeping and accounting system to be established by county collector in certain counties using data processing system of record keeping (all noncharter counties).

Section 52.200 - New collector — receipts for tax book.

Section 52.210 - Contents of receipt.

Section 52.220 - Collector of St. Louis City — duties.

Section 52.230 - Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification).

Section 52.240 - Tax statements and receipts, mailed or electronically transmitted where — postage, how paid — failure to receive, effect of — claim of errors by taxpayer, procedure.

Section 52.245 - Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties).

Section 52.250 - Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties).

Section 52.260 - Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties).

Section 52.265 - Notary in office, when.

Section 52.269 - Compensation of county collector — training program, attendance required, when, expenses, compensation — certain fees may be retained (certain counties).

Section 52.271 - Deputies and assistants, compensation.

Section 52.275 - Drainage and levee tax commissions.

Section 52.285 - Delinquent taxes — notice (second class counties).

Section 52.290 - Collection of back taxes, certain counties — fee deposited in county general revenue fund and retirement fund — collection of back taxes, certain political subdivisions, fee.

Section 52.295 - Determination of compensation.

Section 52.300 - Deputies and assistants — appointment — powers — collector responsible for — bond requirements.

Section 52.310 - Collector, deputy or assistant not eligible to office, when.

Section 52.312 - Tax maintenance fund established, use of money.

Section 52.315 - Monthly deposits in tax maintenance fund — additional uses of money — audit of fund.

Section 52.317 - Moneys provided for budget purposes, requirements — moneys remaining in fund at end of calendar year, requirements — one-time expenditures, common fund permitted.

Section 52.320 - Record-keeping duties — contracts for collection of municipal taxes, additional compensation (certain counties).

Section 52.325 - Additional compensation of county collectors, effective when (certain first class counties).

Section 52.340 - Deputies, appointment, compensation.

Section 52.360 - Daily deposits and reports — interest.

Section 52.361 - Back tax books, duty to prepare.

Section 52.370 - Disbursements, how made.

Section 52.380 - Bond, amount, how set.

Section 52.385 - Collector may maintain branch office, where.

Section 52.390 - Depositaries, advertising for, procedure.

Section 52.400 - Violation — penalty.

Section 52.410 - Deputies and assistants.

Section 52.430 - Compensation, limitation on.